9. All the statements below represent the Common-Size Balance Sheet except: O A) Is a part of proxy statement. B) Allows for making industry comparisons. C) Useful for evaluating trends within a firm. O D) Expresses each item on the balance sheet as a percentage of total assets. 10. Which items would be classified as shareholder's equity? OA) Accounts payable, unearned revenue, pension liabilities. OB) Mortgages, convertible debentures, bonds payable. O c) Common stock, retained earnings, preferred stock. OD) Deferred taxes, accrued expenses, treasury stock